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Recent sustainability and integrated reporting developments

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01 Mar 2018

A summary of recent developments at the IIRC, WBCSD/CDSB, and the Reporting Exchange.

The International Integrated Reporting Council (IIRC) has released the results of a survey of executives from across the globe that seeks to understand trends and challenges in measuring, disclosing and understanding the value that companies create. 96% of those surveyed agree that bringing financial and non-financial information together provides a more forward-looking, longer-term view of performance. Purpose Beyond Profit: The Value of Value – Board-level Insights is available on the IIRC website.

The IIRC also intends to set up an oversight body for its <IR> Academic Network and is, therefore, seeking a small consortium of academic institutions to manage the Network’s strategy, plans and progress. The tender offer can be accessed here.

The World Business Council for Sustainable Development (WBCSD) and the Climate Disclosure Standards Board (CDSB) have released a new report that maps global and regional environmental, social and governance (ESG) reporting trends. The report that is intended to help business navigate global sustainability reporting trends is available on the CDSB website.

The WBCSD and the CDSB have also published a case study that sheds light on the corporate reporting requirements and resources across China. With new legislation on mandatory environmental disclosure being developed in China, the case study provides an important baseline to understand how the reporting landscape will evolve in the next few years, and how Chinese businesses will embrace the latest developments in mainstream sustainability reporting. The case study is available on the CDSB website.

The WBCSD also announces that the Reporting Exchange is now also available in simplified Chinese. To date, the platform includes over 1780 reporting provisions from 60 countries and continues to grow. The Chinese language version of the Reporting Exchange can be accessed by using the language selector in the top right hand corner.

 

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